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马来西亚 | 税务 | 2016 年 10 月（特刊）
马来西亚中国服务组税务刊物
马来西亚2017年财政预算案聚焦 – 第一部分
在2016年10月21日，首相兼财政部长拿督斯里纳吉提呈了2017年财政预
算案。此预算案是在国家经济面临不断持续的挑战下公布的 – 石油和
商品价格的不确定性，马币贬值，外资流走等。为了克服这无数的挑战
以及确保国家经济能持续迈向高收入先进经济体，2017财政预算案不仅
考虑到解决短期会面临的问题，同时也考虑到长期可持续性的经济增
长。
政府在 2017 年财政预算案建议的总开销估计高达马币 2608 亿，比起去
年修正后的总开销增长了 3.4%。下列为 2017 财政预算案的主要特点：-
1. 马币 2148 亿将充当营运开支，其余的马币 460 亿为发展开支。这当
中不包含马币 20亿的紧急准备金。
2. 在营运开支中，有马币 774 亿是作为公务员的薪俸，另外的马币 320
亿则作为服务与供应开支。此外，马币 1039 亿充作固定支出和补助
金。至于购置资产方面，则获得马币 6.91 亿，其余的马币 8 亿 1660
万则属于其他开销。
3. 针对发展拨款，经济领域将可获得最高的拨款，达马币 259 亿，接着
是社会领域的马币 112 亿。另外，安全领域获得马币 53 亿的拨款，
一般行政领域则超过马币 25 亿。
4. 2017 年的收入估计将增长约 3%，或相等于高达马币 2197 亿。
5. 至于财政赤字，政府放眼从 2016 年的 3.1%降至 2017 年的 3%。
建筑业、房地产业、制造业、旅游业是 2017 年财政预算案的一些领域受
益者。建筑业和房地产业将会取得进一步的增长，主要归功于基础设施
和平价房屋的大量拨款。此外，新 4 星级和 5 星级酒店所得税优惠期的
延长，也将有助于推动旅游业的整体发展。总体而言，此次的财政预算
案并无针对我国 12 项国家主要经济领域做出重点投资。有限的资源分配
到太多不同的领域，地区和收入群。这可能使到其经济效益无法完全达
到渴望的效果, 进而影响国家迈向高收入国的旅程。
根据以上总结，在此我们为您提供一些 2017 年财政预算的关键税务建
议:-
建议 描述
个人所得税
1 幼儿保育中心及
幼儿园费用税务
减免
目前，马来西亚纳税居民不可就其所支付的幼儿保育
中心及幼儿园费用享有税务减免。
政府提出，从 2017 课税年开始，对就读于在有关机构
登记的幼儿保育中心及幼儿园的六岁及以下儿童，其
父母将可享有最高马币 1,000 的税务减免。
2 日常生活税务减
免
马来西亚纳纳税居民可享有税务减免。从 2017 课税年
开始，以下税务减免将会进行调整:
现有额度
（马币）
建议额度
（马币）
i. 购买书籍类 1,000
2,500
ii. 购买运动器材 300
iii. 购买电脑 3,000
(三年一次)
iv. 订购宽带互联网 无
v. 购买纸质报纸 无
vi. 购买智能手机或
平板电脑
无
vii. 健身房会员费 无
3 婴儿哺育器材的
税务减免
政府提出，就购买婴儿哺育器材，冷藏袋，收集和储
存容器，给予马币 1,000 的税务减免。
此两年一次的减免，仅给予育有两岁以下婴儿的女性
纳税人。
生效日期：2017 课税年起
企业所得税
4 根据应纳税收入
的增长而相应减
少企业所得税
现有的企业所得税税率为24%。
政府提出将企业所得税税率依据其应纳税收入较去年
增长百分比而相应减少1%至4%。详细如下：
应纳税收入增长率 降幅 降后税率
少于 5.00% 无 24%
5.00% - 9.99% 1% 23%
10.00% - 14.99% 2% 22%
15.00% - 19.99% 3% 21%
20.00% 及以上 4% 20%
举例说明：
中国基建有限公司在 2016 课税年的应纳税收入为马币
1 亿。在 2017 课税年，其应纳税收入增至马币 1.2
亿。
2017 课税年应纳企业所得税为:
应纳税额 马币
• 前马币 1 亿 @ 24% 2400 万
• 增长的马币 2000 万 @ 20%
(马币1.2亿 – 马币1亿)
400 万
--------
2800 万
=======
注：税收节减额为马币 80 万[(马币 1.2 亿 x24%) - 马
币 2800 万]，有效税率为 23.3%。
生效日期：2017和2018课税年
5 延长及扩大结构
化实习项目(SIP)
双重减税优惠的
期限及受众对象
目前参与通过TalentCorp审批的SIP项目的公司就其项
目执行费用可以享有双重减税优惠。此项目是针对注
册在高等教育部名下的高等学校接受全日制本科及专
科课程，或在同等受马来西亚学术资格机构或技能发
展部认可的职业教育机构接受课程的马来西亚学生
（马来西亚技能证书第四级和第五级）:
i. 本科文凭– 从2012课税年至2016课税年;以及
ii. 专科和职业教育文凭–从2015课税年至2016课
税年.
为了鼓励更多的企业参与SIP项目，通过使本地毕业生
尽早接触工作环境以增加其就业力，政府计划将现有
的优惠期间延长三年至2019课税年。同时扩大此项目
的受众对象至接受全日制职业教育（马来西技能证书
第三极）的马来西亚学生。
生效日期: 从2017课税年至2019课税年。
6 提高艺术，文化
和遗产活动赞助
费的税务抵扣上
限
为了鼓励私营企业更广泛的参与艺术文化领域，对于
任何通过信息通信文化部批准的艺术，文化或遗产活
动的赞助费的税务抵扣，将增加至：-
获准抵税
赞助 现有
(马币)
建议
(马币)
• 本地艺
术，文化
遗产活动
500,000 700,000
• 本地和外
国艺术，
文化遗产
活动
500,000，
其中对外国
艺术，文化
遗产活动的
资助金额不
超过
200,000.
700,000，
其中对外国
艺术，文化
遗产活动的
资助金额不
超过
300,000.
生效日期：2017 课税年
7 新 4 星和 5 星级
酒店所得税优惠
期的延长
政府提出，在新 4 星和 5 星级酒店持有投资的酒店业
主的税务优惠期，将延长至 2018 年 12 月 31 日：-
税收优惠
(不可并存)
新兴工业地位 投资税收减免
马来西
亚半岛
长达五年法定收
入 70%的税务豁
免
长达 5 年合格资本支
出 60%的减免，仅可
用于抵扣法定收入的
70%。
沙巴和
砂拉越
长达五年法定收
入 100%的税务豁
免
长达 5 年合格资本支
出 100%的减免，可
完全用于抵扣法定收
入。
8 扩大针对清真业
界人士的清真产
品税收优惠范围
目前，以下行业的清真业界人士均可享有税收优惠，
包括为期 5 年的 100%投资税收减免或出口销售收入税
务豁免，以及原材料的进口关税豁免：-
i. 特殊加工食品;
ii. 医药品，化妆品和个人护理用品;
iii. 牲畜和肉类制品；以及
iv. 清真材料.
政府已提出将现有的税收优惠延伸至生产营养保健和
益生菌产品的清真业界人士。
生效日期：2016 年 10 月 22 日
消费税
9 GST 自由区域 为了简化对免税区（包括自由工业区（FIZ）和自由贸
易区（FCZ））的消费税处理，以下情况下无需支付消
费税：
i. 在 FCZ 内和之间流通的货物;
ii. 进口到 FIZ 的货物;
iii. 在 FIZ 内和之间流通的货物
iv. 在 FCZ 和 FIZ 之间流通的货物
v. 将货物从免税区运往指定地区如浮罗交怡岛，
纳闽和刁曼岛，或反之亦然; 以及
vi. 将货物从免税区运往仓库方案里的特许仓库，
或反之亦然。
以上的消费税处理不适用于以下物资：
i. 1998 年免税区（排除商品及服务）法令所规定
的货物
ii. 2014 年消费税（对指定地区的物资征收税金）
法令所规定的货物; 和
iii. 其他财政部所规定的货物
生效日期：2017 年 1 月 1 号
10 GST 仓库方案
在仓库方案下，存放和流通于主要海关区*（PCA）和
自由工业区（FIZ）内的特许仓库的货物将不被征收消
费税。
� 此方案下，PCA 仅包含特许制造仓库（LMW）及保
税仓。
生效日期：2017 年 1 月 1 号
其他
11 增加价值超过马
币100万的房产的
印花税
现阶段价值马币50万及以上的房产转让合同的从价印
花税率为3%。政府计划将价值超过马币100万的房产转
让合同的印花税率从3%提高至4%。
生效日期: 2018 年 1 月 1 号
12 智能情报平台的
设立
智能情报平台将设立在财政部下，并牵涉马来西亚内
陆税收局，马来西亚皇家海关署和马来西亚公司委员
会。
此平台将允许各政府机构共享数据资料，其目的为提
高稽查程序的效率，以及鼓励纳税人高度遵从税务合
规。
Malaysia | Tax | October 2016 (Special Edition)
Deloitte Malaysia Chinese Services Group Publication
Highlights of Budget 2017 – Part 1
The Prime Minister and Minister of Finance, Y.A.B. Dato’ Seri Mohd. Najib Tun Razak, unveiled the 2017 Budget on 21 October 2016. The budget is unveiled during a period of continuous
challenges facing the economy - uncertain direction of oil and commodity prices, depreciation of Ringgit, net outflow of foreign
funds etc. In order to navigate the myriad of challenges and ensure that the economy remains in the trajectory of becoming a high-income advanced economy, the 2017 Budget is designed not
only to address short term issues but also long term and sustainable growth.
At RM260.8 billion, the sum allocated for 2017 Budget is 3.4% higher than that during the 2016 Budget Recalibration. Other salient features of the 2017 Budget are as follow:-
1. RM214.8 billion is allocated for Operating Expenditure, while
RM46 billion for Development Expenditure. This does not
include contingencies which amounts to RM2 billion.
2. Under the Operating Expenditure, a total of RM77.4 billion is
for Emolument, RM32 billion for Supplies and Services, RM103.9 billion for Fixed Charges and Grants, RM691 million for Purchase of Assets and RM816.6 million for Other
Expenditures. 3. Under the Development Expenditure, the economic sector will
receive the highest share at RM25.9 billion followed by social sector with RM12.2 billion. The security sector will be allocated RM5.3 billion and the general administration more than RM2.5
billion.
4. The revenue collection in 2017 is expected to expand at around 3% to RM219.7 billion.
5. The Government is expected to achieve the fiscal deficit target of 3% of GDP in 2017, compared with 3.1% this year.
In Budget 2017, construction, property, manufacturing, tourism are some of the beneficiaries. The construction and property sectors should be spurred further given the substantial allocation
for infrastructure and affordable homes. The extended tax incentive for the new 4 and 5 star hotels will boost the tourism sector. However, overall, it appears that there may not be
sufficient focus given to double down the investment on the 12 National Key Economic Areas (NKEAs) that have the impact of transforming our economy. The limited budget allocations were
”peanut buttered” across all sectors, geographies and income group and hence it may not fully achieve the desired impact our economy needed as we journey towards a high income nation.
Following our executive summary, we bring you herewith some of the salient tax centric proposals of 2017 Budget:-
Proposal Description
Personal Income Tax
1. Tax relief for
fees paid to
child care
centres and
kindergartens
Presently, a Malaysian tax resident individual
is not eligible to claim tax relief on fees paid to
child care centres and kindergartens.
It is proposed that with effect from year of
assessment 2017, a tax relief of up to
RM1,000 be given to resident individual
taxpayer who enrol their children who is 6
years old and below into child care centres or
kindergartens registered with the relevant
authorities.
2 Tax relief for
lifestyle An individual who is a tax resident in Malaysia
is entitled for tax relief. With effect from year
of assessment 2017, the following tax reliefs
will be adjusted:-
Existing
(RM)
Proposed
(RM)
a. Purchase of
reading
materials
1,000
RM2,500
b. Purchase of
sports
equipment
300
c. Purchase of
computer
3,000
(once in 3
years)
d. Subscription
of broadband
internet
None
e. Purchase of
printed dairy
newspaper
None
f. Purchase of
smartphone
or tablet
None
g. Gymnasium
membership
fee
None
3 Tax relief for
the purchase
of
breastfeeding
equipment
It is proposed that a new tax relief of up to
RM1,000 be provided for the purchase of
breastfeeding equipment, cooler bag,
containers for collection and storage.
This relief which can be claimed once in 2
years is given to women taxpayers with
children aged up to 2 years.
Effective: Year of assessment 2017
Corporate Income Tax
4 Reduction of
corporate
income tax
based on the
increase in
chargeable
income
Presently, corporate income tax is imposed at
the rate of 24%.
It is proposed that the corporate income tax
rate be reduced between 1% and 4% based
on the percentage of increase in chargeable
income compared to the immediate preceding
year of assessment (YA). The reduction is as
follows:-
% of Increase
in Chargeable
Income
Compared to
the Immediate
Preceding YA
Reduction
of Income
Tax Rate
Income
Tax Rate
After
Reductio
n
Less than 5.00% Nil 24%
5.00% to 9.99% 1% 23%
10.00% to
14.99%
2% 22%
15.00% to
19.99%
3% 21%
20.00% and
above
4% 20%
For example:-
China Infrastructure Sdn Bhd’s chargeable
income for year of assessment 2016 (YA
2016) is RM100 mil. In YA 2017, its
chargeable income has increased to RM120
mil.
The income tax for YA 2017 is calculated as
follows:-
Tax Payable on RM
First RM100million @ 24% 24 mil
Incremental RM20million @20%
(RM120million – RM100million)
4 mil
--------
24 mil
=====
Note : Tax saving is RM0.8mil [(RM120mil x
24%) – RM28mil], effective tax rate is
23.3%.
Effective: Years of Assessment 2017 and 2018
5 Extension of
the period
and
expansion of
scope of
double
deduction
incentive for
the
Structured
Internship
Programme
(SIP)
Currently, companies that participate in SIP
approved by the TalentCorp are eligible for
double deduction on expenses incurred in
implementing the programme. This
programme is made available for Malaysian
students pursuing full-time degree and
diploma courses in institutions of higher
learning (IHL) that are registered with the
Ministry of Higher Education or for equivalent
vocational level (Malaysian Skills Certificate
Level 4 and 5) as recognized by Malaysian
Qualifications Agency or Department of Skills
Development as follows:-
a. Degree level – from years of assessment
2012 to 2016; and
b. Diploma and vocational level – from years
of assessments 2015 to 2016.
To encourage more companies to participate in
SIP and contribute towards the employability
of local graduates through an early exposure
to the working environment, it is proposed
that the current incentive be extended for a
period of 3 years to YA 2019. It is also
proposed that this programme be expanded to
include Malaysian students pursuing full-time
vocational level (Malaysian Skills Certificate
Level 3).
Effective: Years of Assessment 2017 to 2019.
6 Increase in
the Limit of
Tax
Deduction for
Sponsoring
Arts, Cultural
and Heritage
Activities
To encourage more participation of the private
sectors in the Arts and Cultural space, tax
deduction given on the expenditure incurred
for sponsoring any arts, cultural or heritage
activity approved by the Ministry of
Information, Communication and Culture will
be increased as follows:-
Tax Deduction
Allowed
Sponsorship
for
Existing
(RM)
Proposed
(RM)
• Local arts,
cultural
and
heritage
activities
500,000 700,000
• Local and
foreign
arts,
cultural
and
heritage
activities
500,000,
where the
sponsorship
amount to
foreign
arts,
cultural and
heritage
activities is
limited to
200,000
700,000,
where the
sponsorshi
p amount
to foreign
arts,
cultural
and
heritage
activities is
limited
300,000
7 Extension of
income tax
incentives for
new 4 and 5
star hotels
It is proposed that the incentives accorded to
hotel operators undertaking investments in
new 4 and 5 stars be extended to 31st
December 2018:-
Tax Incentive
(mutually exclusive)
Pioneer
Status
Investment
Tax allowance
Peninsular
Malaysia
Tax
exemption
of 70% of
statutory
income for
5 years.
Allowance of
60% on
qualifying capital
expenditure for 5
years to be set
off against 70%
of statutory
income.
Sabah and
Sarawak
Tax
exemption
of 100% of
statutory
income for
5 years
Allowance of
100% on
qualifying capital
expenditure for 5
years to be set
off against 100%
of statutory
income.
8 Expansion of
the scope of
halal products
eligible for
incentives for
halal industry
players
Presently, the following halal industry players
are eligible for tax incentives which among
others, include 100% investment tax
allowance or tax exemption on export sales for
5 years and import duty exemption for raw
materials:-
a. Specialty processed food;
b. Pharmaceuticals, cosmetics and personal
care;
c. Livestock and meat products; and
d. Halal ingredients.
It has been proposed that the existing
incentives be extended to the halal industry
players involved in the production of
nutraceutical and probiotic products.
Effective: 22 October 2016.
Goods and Services Tax (“GST”)
9 Review of
GST
treatment for
Free Zones
To streamline the GST treatment of free
zones, which consist of Free Industrial Zone
(FIZ) and Free Commercial Zone (FCZ), it is
proposed that GST is not due and payable in
the following circumstances:
a. Supply and removal of goods made within
and between FCZ;
b. Goods imported into the FIZ;
c. Supply and removal of goods made within
and between FIZ;
d. Supply and removal of goods made
between FCZ and FIZ;
e. Removal of goods from free zone to the
Designated Area i.e. Langkawi, Labuan and
Tioman, or, vice versa; and
f. Removal of goods from free zone to an
approved warehouse under the
Warehousing Scheme, or, vice versa.
The above GST treatment shall not be
applicable to the following supplies:
a. Goods as prescribed under the Free Zones
(Exclusion of Goods and Services) Order
1998;
b. Goods as prescribed under the Goods and
Services Tax (Imposition of Tax for
Supplies in Respect of Designated Areas)
Order 2014; and
c. Any other goods as prescribed by the
Minister of Finance.
Effective: 1 January 2017
10 Review of
GST
treatment
under the
Warehousing
Scheme
No GST is to be charged on goods from the
Principal Customs Area* (PCA) and Free
Industrial Zone (FIZ), that are deposited into
and supplied within or between the approved
warehouses under the Warehousing Scheme.
* For this purpose, PCA consists of Licensed
Manufacturing Warehouse (LMW) and Excise
Warehouse only.
Effective: 1 January 2017
Others
11 Increase of
stamp duty
for properties
valued more
than
RM1million
Presently, the ad valorem stamp duty rate of
3% applies to the instrument of transfer of
real estate worth RM500,001 and above. It
has been proposed that the stamp duty rate
on the instrument of transfer of real estate in
excess of RM1 million will be increased from
3% to 4%.
Effective : 1 January 2018
12 Establishment
of the
Collection
Intelligence
Arrangement
The establishment of the Collection
Intelligence Arrangement under the Ministry of
Finance will involve the Malaysian Inland
Revenue Board, the Royal Malaysian Customs
Department and the Companies Commission
of Malaysia.
The arrangement will allow the agencies to
share data with the objective to enhance the
efficiency in carrying out their audit process
and encourage higher tax compliance among
tax payers.
联系我们
分支机构/名字 职务 邮箱 电话
吉隆坡 Kuala Lumpur
余永平 Yee Wing Peng 董事经理 [email protected] (603) 7610 8800
谭丽君 Tham Lih Jiun 执行董事 [email protected] (603) 7610 8875
卓鸿培 Toh Hong Peir 执行董事 [email protected] (603) 7610 8808
郭川永 Kok Soon Weng 副总监 [email protected] (603) 7610 8157
夏国辉 Ha Kok Fei 副总监 [email protected] (603) 7610 8190
颜杏蕊 Gan Sin Reei 高级经理 [email protected] (603) 7610 8166
郑顺民 Tey Soon Meng 副经理 [email protected] (603) 7610 8197
郭明以 Kuo Min Yee 主管 [email protected] (603) 7610 8065
李岸营 Li Anying 高级助理 [email protected] (603) 7610 7843
戴蔚 Vivian Dai 高级助理 [email protected] (603) 7610 8646
张艾嘉 Zhang Aijia 助理 [email protected] (603) 7610 7872
马冰青 Ma Bingqing 助理 [email protected] (603) 7610 7787
古晋 Kuching
蔡淑萍 Chai Suk Phin 高级经理 [email protected] (608) 246 3311
黄俊程 Kane Bong 高级经理 [email protected] (608) 246 3311
新山 Johor Bahru
吴玉凤 Caslin Ng 副总监 [email protected] (607) 222 5988
陈莱玲 Susie Tan 高级经理 [email protected] (607) 222 5988
怡保 Ipoh
梅皓然 Terrence Mooi 高级经理 [email protected] (605) 254 0288
刘慧婷 Loh Wai Teng 高级经理 [email protected] (605) 254 0288
槟城 Penang
黄兰卿 Ng Lan Kheng 执行董事 [email protected] (604) 218 9888
钟艾玲 Cheng Ai Ling 副经理 [email protected] (604) 218 9888
亚庇 Kota Kinabalu
张济妃 Cheong Yit Hui 经理 [email protected] (608) 823 9601
吉隆坡 Kuala Lumpur
余永平 谭丽君 卓鸿培 郭川永
夏国辉
郑顺民 颜杏蕊 郭明以
李岸营 戴蔚 张艾嘉 马冰青
古晋 Kuching
蔡淑萍 黄俊程
新山 Johor Bahru
吴玉凤 陈莱玲
怡保 Ipoh
梅皓然 刘慧婷
槟城 Penang
黄兰卿 钟艾玲
亚庇 Kota Kinabalu
张济妃
Deloitte Level 16, Menara LGB
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